Separate Events Cannot Be Aggregated Under Section 149(1A) Making Reassessment Beyond Threshold Invalid
Separate Events Cannot Be Aggregated Under Section 149(1A) Making Reassessment Beyond Threshold Invalid Issue Whether cash payments made on different dates against distinct orders constitute separate events that cannot be aggregated under Section 149(1A) to meet the ₹50 lakh threshold for reassessment beyond three years. Whether reassessment proceedings under Section 148 initiated for Assessment Year… Read More »